Outline the three tests, formulated by Brennan CJ of the High Court of Australia in Esanda Finance Corp Ltd v Peat Marwick Hungerfords (Reg) (1997) 188 CLR 241, which are required to be satisfied in order to hold an auditor liable for negligently preparing the audit report causing pure economic loss of a non-client third party. Explain whether those three tests offer a balance in protecting both auditors and non-client third parties.